529

• The 529 account must have been open for at least 15 years
• The Roth IRA must be in the same name as the 529 account's beneficiary
• Contributions and earnings made in the last five years cannot be rolled over
• The beneficiary's earned income must be at least equal to the rollover amount
• The annual rollover is limited to the amount that can be contributed to an IRA in that year
• The annual amount eligible for rollover is reduced by any traditional or Roth IRA contributions made for that tax year 
  
   

my 529 plan stated, at present, it was unclear if the 15 year clock resets if you change beneficiaries/ account holder.  But, for , it worked for me.